Opinion
11794-21
12-26-2023
RANCH SPRINGS, LLC, RANCH SPRINGS INVESTORS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge
This case is calendared for trial at a special session of the Court beginning on June 17, 2024, in Nashville, Tennessee. On October 27, 2023, petitioner filed Motions for Leave to File Report at docket entries ##89, 91, 93, 95, 97, and 112, and lodged corresponding expert reports. On the same day respondent filed Motions for Leave to File Report at docket entries ##100, 102, 104, 106, and 110, and lodged corresponding expert reports. Due to a clerical error the Court did not promptly act on the Motions for Leave.
Respondent represents that petitioner objects to his Motions for Leave. We discern no plausible basis for such objection. Respondent is seeking leave merely to lodge his opening expert reports with the Court. In so doing, he is complying with the Court's pretrial Order, as amended September 12, 2023, which directed that October 27, 2023, was the "[l]ast date to exchange and lodge with the Court expert witness reports." Lodging of the reports does not admit them into evidence; it simply makes them available to the Court in electronic form. Petitioner remains free to raise appropriate objections to the admissibility of the reports into evidence. It is accordingly
ORDERED that petitioners' Motions for Leave to File Report, filed at docket entries ##89, 91, 93, 95, 97, and 112 are granted in that the corresponding expert witness reports will remain lodged with the Court. It is further
ORDERED that respondent's Motions for Leave to File Report, filed at docket entries ##100, 102, 104, 106, and 110 are granted in that the corresponding expert witness reports will remain lodged with the Court.